Document Content

DECISION No. 36/2004/QD-BTC OF APRIL 15, 2004 PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS

THE FINANCE MINISTER

Pursuant to the XIth National Assembly Standing Committee's Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 on amendments and supplements to the tax table according to the list of commodity groups subject to import tax;

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;

Pursuant to the Prime Minister's Decision No. 91/2003/QD-TTg of May 9, 2003 on the application of tariff quotas to imports in Vietnam;

After consulting the Ministry of Industry, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development and the Ministry of Trade;

At the proposal of the director of the Tax Policy Department;

DECIDES:

Article 1.- To promulgate together with this Decision the list of commodities and their import tax rates for application of tariff quotas to imports.

Article 2.- Commodities imported within their quotas shall be subject to import tax rates specified in the current preferential import tariff. Commodities imported in excess of their quotas shall be subject to the non-quota import tax rates mentioned in Article 1 of this Decision. The quota limits shall comply with the Trade Ministry's regulations.

Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette.

For the Minister of Finance

Vice Minister
TRUONG CHI TRUNG

LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION

OF TARIFF QUOTAS

(Promulgated together with the Finance Minister's Decision No. 36/2004/QD-BTC of April 15, 2004)

Commodity codes

Description

Non-quota tax rates (%)

0401

Milk and cream, not condensed nor added with sugar or other sweeteners

0401

10

00

- Of a fat content by weight not exceeding 1%

30

0401

20

00

- Of a fat content by weight exceeding 1% but not exceeding 6%

30

0401

30

00

- Of a fat content by weight exceeding 6%

30

0402

Milk and cream, condensed or added with sugar or other sweeteners

0402

10

- In powder, granules or other solid forms, of a fat content by weight not exceeding 1.5%

- - Suitable for use as human food:

0402

10

11

- - - Not added with sugar or other sweeteners, powder

20

0402

10

12

- - - Not added with sugar or other sweeteners, other forms

25

0402

10

13

- - - Other, in powder

40

0402

10

19

- - - Other, in other forms

40

- - Other:

0402

10

21

- - - Not added with sugar or other sweeteners, powder

20

0402

10

22

- - - Not added with sugar or other sweeteners, other forms

25

0402

10

23

- - - Other, in powder

40

0402

10

29

- - - Other, in other forms

40

- In powder, granules or other solid forms, of a fat content by weight exceeding 1.5%:

0402

21

- - Not added with sugar or other sweeteners:

0402

21

10

- - - In powder

25

0402

21

90

- - - In other forms

25

0402

29

- - Other:

0402

29

10

- - - In powder

40

0402

29

90

- - - In other forms

40

- Other:

0402

91

00

- - Not added with sugar or other sweeteners

25

0402

99

00

- - Other

40

0407

Birds' and poultry's eggs, in shell, fresh, preserved or cooked

- Other:

0407

00

91

- - Chicken eggs

80

0407

00

92

- - Duck eggs

80

0407

00

99

- - Other

80

1005

Maize (corn)

1005

90

- Other:

1005

90

90

- - Other

10